E-INVOICING AND E-GOVERNMENT – IMPACT ON BUSINESS PROCESSES

Sa？etak Electronic invoicing (eINV) presents a possibility to use information communication technology for both the automating and redesigning business processes. Therefore, several initiatives at European level have been raised in order to facilitate the eINV environment. From the 1st of January 2015, eINV has become compulsory for the Slovenian public sector and companies with a registered office in Slovenia providing public services. However, since not every “e-initiative” is successful, the paper examines the effect of using eINV on business process performance. The paper therefore analyses whether eINV is streamlining administrative procedures, enhancing security and cutting costs. Moreover, it also analyses whether business processes were merely automated or also redesigned. Even though at the moment the regulation only concerns public sector, it may also present a large incentive to eINV in the private sector and therefore it is important to outline both its advantages and its pitfalls